| Name                                                         | Jurisdiction                     | Ownership % |
|--------------------------------------------------------------|----------------------------------|-------------|
| AVM, Inc.                                                    | South Carolina                   | 100%        |
| Arvin RCI, B.V.                                              | Netherlands                      | 100%        |
| Arvin Canada Holding Limited                                 | Canada (Ontario)                 | 100%        |
| Arvin Cayman Islands, Ltd.                                   | Cayman Islands                   | 100%        |
| Arvin European Holdings (UK) Limited                         | England & Wales              | 100%        |
| Arvin European Holdings (UK) Limited FrenchBranch            | France                           | 100%        |
| Arvin Finance, LLC                                           | Delaware                         | 100%        |
| Arvin Finance Brazil Holdings, LLC                           | Delaware                         | 100%        |
| Arvin Holdings Netherlands B.V.                              | Netherlands                      | 100%        |
| Arvin Industries Foreign Sales Corporation                   | U.S. Virgin Islands              | 100%        |
| Arvin Innovation Australia Pty. Limited                      | Australia                        | 100%        |
| Arvin Innovation Automotive Systems ChangchunCompany Limited | People’s Republic of China | 100%        |
| Arvin Innovation (Barbados) Limited                          | Barbados                         | 100%        |
| Arvin Innovation Finance Ireland Limited                     | Ireland                          | 100%        |
| Arvin Innovation France Holdings, LLC                        | Delaware                         | 100%        |
| Arvin Innovation Holdings, Inc.                              | Delaware                         | 100%        |
| Arvin Innovation Limited                                     | England                          | 100%        |
| Arvin Innovation Management, Inc.                            | Delaware                         | 100%        |
| Arvin Innovation Management (Shanghai) Co. Ltd.              | People’s Republic of China | 100%        |
| Arvin Innovation Mexico Holdings II, LLC                     | Delaware                         | 100%        |
| Arvin Innovation Mexico Holdings III, LLC                    | Delaware                         | 100%        |
| Arvin International Holdings, LLC                            | Delaware                         | 100%        |
| Arvin International Holland B.V.                             | Netherlands                      | 100%        |
| Arvin International (UK) Limited                             | England & Wales              | 100%        |
| Arvin Motion Control Limited                                 | England & Wales              | 100%        |
| ArvinMeritor, Inc.                                           | Nevada                           | 100%        |

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| Name                                                       | Jurisdiction        | Ownership % |
|------------------------------------------------------------|---------------------|-------------|
| ArvinMeritor A&ET Limited                              | England & Wales | 100%        |
| ArvinMeritor A&ET Limited – Turkish Branch       | Turkey              | 100%        |
| ArvinMeritor B.V.                                          | Netherlands         | 100%        |
| ArvinMeritor CV Aftermarket B.V.                           | Netherlands         | 100%        |
| ArvinMeritor CV Aftermarket GmbH                           | Germany             | 100%        |
| ArvinMeritor CV Aftermarket, S.A.                          | Spain               | 100%        |
| ArvinMeritor CV Aftermarket SAS                            | France              | 100%        |
| ArvinMeritor CV Aftermarket S.r.l.                         | Italy               | 100%        |
| ArvinMeritor CV Aftermarket Limited                        | England             | 100%        |
| ArvinMeritor CVS Axles France SAS                          | France              | 100%        |
| ArvinMeritor CVS (Shanghai) Co., Ltd.                      | China               | 100%        |
| ArvinMeritor FAW Sihaun (Changchun) VehicleBrake Co. Ltd.  | China               | 60.00%      |
| ArvinMeritor GmbH                                          | Germany             | 100%        |
| ArvinMeritor LVS-Brussels                                  | Belgium             | 100%        |
| ArvinMeritor LVS Espana, S.A.                              | Spain               | 100%        |
| ArvinMeritor LVS Liberec A.S.                              | Czech Republic      | 100%        |
| ArvinMeritor LVS Salonta S.r.L.                            | Romania             | 100%        |
| ArvinMeritor LVS Spol. s r.o.                              | Slovak Republic     | 100%        |
| ArvinMeritor OE, LLC                                       | Delaware            | 100%        |
| ArvinMeritor OE, LLC – Spanish Branch                | Spain               | 100%        |
| ArvinMeritor Assembly, LLC                                 | Delaware            | 100%        |
| ArvinMeritor Automotive de Mexico, S.A. de C.V.            | Mexico              | 100%        |
| ArvinMeritor Brake Holdings, Inc.                          | Delaware            | 100%        |
| ArvinMeritor Brazil Holdings, LLC                          | Delaware            | 100%        |
| ArvinMeritor Canada Inc.                                   | Canada (Ontario)    | 100%        |
| ArvinMeritor (China) Holding, Ltd.                         | China               | 100%        |
| ArvinMeritor Commercial Vehicle Aftermarket AG             | Switzerland         | 100%        |
| ArvinMeritor de México, S. de R.L. de C.V.            | Mexico              | 100%        |
| ArvinMeritor do Brasil Sistemas Automotivos Ltda.          | Brazil              | 100%        |
| ArvinMeritor do Brasil Comercio de Sistemas dePortas Ltda. | Brazil              | 100%        |
| ArvinMeritor Emissions Technologies, S.A.                  | Spain               | 100%        |
| ArvinMeritor Filters Holding Co., LLC                      | Delaware            | 100%        |
| ArvinMeritor Filters Operating Co., LLC                    | Delaware            | 100%        |
| ArvinMeritor Finance (Barbados) Inc.                       | Barbados            | 100%        |

----

| Name                                                               | Jurisdiction        | Ownership % |
|--------------------------------------------------------------------|---------------------|-------------|
| ArvinMeritor Finance Ireland                                       | Ireland             | 100%        |
| ArvinMeritor Finance, LLC                                          | Delaware            | 100%        |
| ArvinMeritor Former Ride Control Operating Co., Inc.               | Delaware            | 100%        |
| ArvinMeritor Holdings, LLC                                         | Delaware            | 100%        |
| ArvinMeritor Holdings (Barbados) Limited                           | Barbados            | 100%        |
| ArvinMeritor Holdings France SAS                                   | France              | 100%        |
| ArvinMeritor Holdings France SNC                                   | France              | 100%        |
| ArvinMeritor Holdings SNC                                          | France              | 100%        |
| ArvinMeritor Holdings Mexico, LLC                                  | Delaware            | 100%        |
| ArvinMeritor Investment (Luxembourg) Limited                       | England             | 100%        |
| ArvinMeritor Investment (Luxembourg) Limited – Dublin Branch | Ireland             | 100%        |
| ArvinMeritor Investments, LLC                                      | Delaware            | 100%        |
| ArvinMeritor Investments SA (Proprietary) Limited                  | South Africa        | 100%        |
| ArvinMeritor Japan K.K.                                            | Japan               | 100%        |
| ArvinMeritor Light Vehicle Systems Australia Pty. Ltd.             | Australia           | 100%        |
| ArvinMeritor Light Vehicle Systems Sp.z o.o.                       | Poland              | 100%        |
| ArvinMeritor Light Vehicle Systems (UK) Limited                    | England & Wales | 100%        |
| ArvinMeritor Light Vehicle Systems – France                  | France              | 100%        |
| ArvinMeritor Light Vehicle Systems Korea Limited                   | Republic of Korea   | 100%        |
| ArvinMeritor Limited                                               | England & Wales | 100%        |
| ArvinMeritor Mascot, LLC                                           | Delaware            | 100%        |
| ArvinMeritor Mexicana, S.A. de C.V.                                | Mexico              | 100%        |
| ArvinMeritor Pension Trustees Limited                              | England & Wales | 100%        |
| ArvinMeritor Receivables Corporation                               | Delaware            | 100%        |
| ArvinMeritor Suspension Holdings, Inc.                             | Delaware            | 100%        |
| ArvinMeritor Suspension Systems S.r.l.                             | Italy               | 100%        |
| Arvinmeritor Sweden AB                                             | Sweden              | 100%        |
| ArvinMeritor Technology, LLC                                       | Delaware            | 100%        |
| ArvinMeritor Vehicle Systems (Wuxi) Company Ltd.                   | China               | 100%        |
| Arvin Replacement Products S.r.L.                                  | Italy               | 100%        |
| Arvin Replacement Products Finance, LLC                            | Delaware            | 100%        |
| Arvin Technologies, Inc.                                           | Michigan            | 100%        |
| Arvinyl West, Inc.                                                 | California          | 100%        |

----

| Name                                                       | Jurisdiction                                                                 | Ownership % |
|------------------------------------------------------------|------------------------------------------------------------------------------|-------------|
| Automotive Body Systems UK Limited                         | England and Wales                                                            | 100%        |
| Automotive Mexico Body Systems, S. de R.L. de C.V.         | Mexico                                                                       | 100%        |
| Automotive Mexico Body Systems Services, S. deR.L. de C.V. | Mexico                                                                       | 100%        |
| Automotive Mexico Roof Systems, S. de R.L. C.V.            | Mexico                                                                       | 100%        |
| Body Systems Holdings Netherlands, B.V.                    | Netherlands                                                                  | 100%        |
| Body Systems USA, Inc.                                     | Delaware                                                                     | 100%        |
| Door Systems Holdings Netherlands, B.V.                    | Netherlands                                                                  | 100%        |
| Euclid Industries, LLC                                     | Delaware                                                                     | 100%        |
| Fonderie Vénissieux SAS                               | France                                                                       | 51.00%      |
| Gabriel Europe                                             | France                                                                       | 100%        |
| Gabriel Europe, Inc.                                       | Delaware                                                                     | 100%        |
| Gabriel International, Inc.                                | Panama                                                                       | 100%        |
| INDI, S.A. de C.V.                                         | Mexico                                                                       | 100%        |
| MSS Holdings, Limited                                      | Canada (Ontario)                                                             | 100%        |
| Maremont Corporation                                       | Delaware                                                                     | 100%        |
| Maremont Exhaust Products, Inc.                            | Delaware                                                                     | 100%        |
| Meritor HVS AB                                             | Sweden                                                                       | 100%        |
| Meritor HVS (India) Ltd.                                   | India                                                                        | 51.00%      |
| Meritor HVS Istanbul Irtibat Burosu                        | Turkish branch of Italian Company(Meritor HVS Cameri-Istanbul Liaisonoffice) | 100%        |
| Meritor LVS Holdings Mexico, LLC                           | Delaware                                                                     | 100%        |
| Meritor LVS Zhenjiang Co. Ltd.                             | People’s Republic of China                                             | 100%        |
| Meritor LVS Zhenjiang (II) Co. Ltd.                        | People’s Republic of China                                             | 100%        |
| Meritor Automotive FSC Limited                             | Barbados                                                                     | 100%        |
| Meritor Automotive Export Limited                          | England & Wales                                                          | 100%        |
| Meritor Automotive (Proprietary) Limited                   | South Africa                                                                 | 100%        |
| Meritor Brazil Holdings, LLC                               | Delaware                                                                     | 100%        |
| Meritor Cayman Islands, Ltd.                               | Cayman Islands                                                               | 100%        |
| Meritor Commerical Vehicle Systems India PrivateLimited    | India                                                                        | 100%        |
| Meritor Finance (Barbados) Limited                         | Barbados                                                                     | 100%        |
| Meritor Finance Netherlands B.V.                           | Netherlands                                                                  | 100%        |
| Meritor France SNC                                         | France                                                                       | 100%        |
| Meritor GmbH & Co. KG                                  | Germany                                                                      | 100%        |
| Meritor Golde GmbH                                         | Germany                                                                      | 100%        |
| Meritor Golde GmbH & Co. KG                            | Germany                                                                      | 100%        |
| Meritor Heavy Vehicle Braking Systems (UK) Limited         | England & Wales                                                          | 100%        |

----

| Name                                                 | Jurisdiction        | Ownership % |
|------------------------------------------------------|---------------------|-------------|
| Meritor Heavy Vehicle Braking Systems (U.S.A.), Inc. | Delaware            | 100%        |
| Meritor Heavy Vehicle Systems B.V.                   | Netherlands         | 100%        |
| Meritor Heavy Vehicle Systems, LLC                   | Delaware            | 100%        |
| Meritor Heavy Vehicle Systems Australia Ltd.         | Australia           | 100%        |
| Meritor Heavy Vehicle Systems Cameri SpA             | Italy               | 100%        |
| Meritor Heavy Vehicle Systems de Venezuela S.A.      | Venezuela           | 100%        |
| Meritor Heavy Vehicle Systems España S.A.       | Spain               | 100%        |
| Meritor Heavy Vehicle Systems Limited                | England             | 100%        |
| Meritor Heavy Vehicle Systems (Manufacturing)Limited | England             | 100%        |
| Meritor Heavy Vehicle Systems (Singapore) Pte., Ltd. | Delaware            | 100%        |
| Meritor Heavy Vehicle Systems (Venezuela), Inc.      | Delaware            | 100%        |
| Meritor Heavy Vehicle Systems Verona S.r.l.          | Italy               | 100%        |
| Meritor Holdings Netherlands B.V.                    | Netherlands         | 100%        |
| Meritor Huayang Vehicle Braking Company, Ltd.        | China               | 60.00%      |
| Meritor Japan K.K.                                   | Japan               | 100%        |
| Meritor Light Vehicle Systems India Private Limited  | India               | 99.99%      |
| Meritor Light Vehicle Systems (Spain), LLC           | Delaware            | 100%        |
| Meritor Luxembourg S.a.r.l.                          | Luxembourg          | 100%        |
| Meritor Management, Inc.                             | Delaware            | 100%        |
| Meritor Mexicana, S.A. de C.V.                       | Mexico              | 100%        |
| Meritor Suspension Systems Company Limited           | England & Wales | 100%        |
| Meritor Suspension Systems Holdings UK Limited       | England & Wales | 57.15%      |
| Meritor Technology, Inc.                             | Delaware            | 100%        |
| Meritor Transmission Corporation                     | Delaware            | 100%        |
| Meritor WABCO Vehicle Control Systems                | Delaware            | 50.00%      |
| Roof Systems Germany GmbH                            | Germany             | 100%        |
| Roof Systems Holdings Netherlands, B.V.              | Netherlands         | 100%        |
| Roof Systems USA, Inc.                               | Delaware            | 100%        |
| Romax Uitlaatsysteme B.V.                            | Netherlands         | 100%        |
| SIR SAS (Societe Industrielle de Rupt SAS)           | France              | 100%        |
| Shanghai ArvinMeritor Automotive Parts Co. Ltd.      | China               | 50.00%      |

----

| Name                              | Jurisdiction                     | Ownership % |
|-----------------------------------|----------------------------------|-------------|
| Super Diesel, S.A.                | Mexico                           | 99.81%      |
| Trucktechnic S.A.                 | Belgium                          | 100%        |
| Tyseley Estates Limited           | England                          | 100%        |
| Wilmot-Breeden (Holdings) Limited | England & Wales              | 100%        |
| Xuzhou Meritor Axles Co. Ltd.     | People’s Republic of China | 60.00%      |
| ZF Meritor LLC                    | Delaware                         | 50.00%      |

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